Yes, flight attendants are subject to income tax just like any other salaried employee, but their tax situation can be complex due to the nature of their work across state or national borders. In 2026, US-based flight attendants pay federal income tax on their total earnings. For state taxes, a federal law (49 U.S.C. § 40116) protects "air carrier" employees from being taxed by every state they fly over; they generally only pay state income tax to their state of residence, unless they earn more than 50% of their pay in a single different state. Additionally, flight attendants often receive "per diem" payments for meals and incidental expenses while on duty. In 2026, these per diems are usually tax-free as long as they do not exceed government-set limits, which can significantly lower their overall taxable income. International flight attendants may have different rules depending on their home country's tax treaties, but they virtually always pay taxes to their primary place of employment or residency.